96When levy due for payment

#### 96 When levy due for payment (1) Levy payable under paragraph 89(1)(a) or (c) on the sale of a leviable milk product is due and payable on whichever is the earlier of the following days: (a) the first day on which any part of the consideration for the sale is due; (b) the 90th day after the day on which the sale occurred. (2) Levy payable by a person under paragraph 89(1)(b) on the retail sale of a leviable milk product is due and payable on: (a) if the person is a designated small levy‑payer in relation to the financial year in which the retail sale occurred—the 28th day after the end of the financial year; or (b) in any other case—the 28th day after the end of the month in which the retail sale occurred. (3) Levy payable by a person under paragraph 89(1)(d) on the relevant application to the person’s own use of a leviable milk product is due and payable on: (a) if the person is a designated small levy‑payer in relation to the financial year in which the relevant application occurred—the 28th day after the end of the financial year; or (b) in any other case—the 28th day after the end of the month in which the relevant application occurred.